Who it is for

Individuals and legal entities who may be beneficiaries of the moratorium, deferment or exemption measures set forth in the legal provisions issued for this purpose.

What you can do

• Submit an Electronic Register application.
• Download and attach an application form.
• Attach documentation.

What you need to do it

• Complete and attach the application for Moratorium/Deferment/Exemption from Social Security Payments.
• You can also optionally attach the following documentation:
  • Documentation with Legal accreditation of loss or damages caused by the exceptional circumstance leading to the application.
• If the measure is a moratorium, you must attach at least one of the following documents:
  • Resolution by the employment authority stating the existence of force majeure causing the events that led to its issuance.
  • Documentation issued for this purpose by the Local Council, Government Delegations, Sub-Delegated Offices certifying the damage and the location of the industrial, commercial, tourist or other service establishments, or agricultural or livestock farms. In the case of companies, this documentation shall consist of a customised certificate for each individual company.
  • Resolution or communication from the Ministry of Agriculture, Food and Environment stating the beneficiary condition of the aid granted for any loss or damage to agricultural or livestock holdings or production facilities.
• If the measure is an exemption:
  • You must provide the Resolution from the labour authority  declaring the existence of  force majeure causing the events that led to its issuance, and the documentation relating to the decision by the company to suspend employment contracts or the temporary reduction of working hours.
• If acting on behalf of a third party, regardless of the measure sought, you must attach the power of attorney document.
• Have software that enables you to fill in and save the application form to be attached.

Please note

If you are logging in with a Username + Password (permanent Cl@ve), in order to guarantee a higher level of security, you will be sent a code via SMS to the mobile number that you provided at the time of registration. You must enter this code in order to sign the communication in the electronic register.

The moratorium and deferment consist of a deferral of the regulatory payment period of  the contributions of individuals affected by exceptional circumstances, but the moratorium is often supplemented with the possibility of claiming back the tax contributions paid which are likely to be subject to the moratorium.

The exemption is the exemption of payment of the contributions of the individuals affected  by the aforementioned  circumstances of an exceptional nature. Both this measure and the moratorium require rules with the force of law.

The total size of the documents to be attached must not exceed 10 Mb.

Next steps

Once the process has been completed, you will receive a “proof of receipt” in PDF format.

 If you do not receive the confirmation message or you receive an error or transmission failure message, you must  submit the documentation at another time or through other means.